Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
Article 226(2) is discussed as extending writ jurisdiction where the cause of action spans more than one State, so judicial remedies are not defeated by territorial limits. The text explains that insolvency proceedings in Bombay and the later alienation of secured assets in Bengaluru were treated as part of the same chain of cause of action, supporting consequential directions over the properties. It also states that Sub-Registrars are statutory functionaries whose duty to implement binding judicial directions is ministerial, not discretionary, and they cannot review or disregard such orders. The article notes that mandamus was issued to compel compliance, update registration records, and deal with the concerned representations.
Article 226(2) is discussed as extending writ jurisdiction where the cause of action spans more than one State, so judicial remedies are not defeated by territorial limits. The text explains that insolvency proceedings in Bombay and the later alienation of secured assets in Bengaluru were treated as part of the same chain of cause of action, supporting consequential directions over the properties. It also states that Sub-Registrars are statutory functionaries whose duty to implement binding judicial directions is ministerial, not discretionary, and they cannot review or disregard such orders. The article notes that mandamus was issued to compel compliance, update registration records, and deal with the concerned representations.
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